As others have said, it's hard to pick a "best" because they are often so different. But here's a short list of favorites where we have had truly outstanding meals.
Aqua - San Francisco
Dahlia Lounge - Seattle
Emeril's - New Orleans and Las Vegas
Pacific Edge at Highlands Inn - Carmel, CA
Vincent's - Phoenix
A Pacific Cafe - Kauai and Maui
[This message has been edited by JerryFF (edited 11-10-2000).]